Devendra Goel , Sambhal V. ITO WARD - 1(5), Sambhal

ITA 8376/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8483 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 23-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH SENIOR
• Assessee Lawyers: SATISH SINGLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 8376 8376 8376 8376 /DEL/2019 /DEL/2019 /DEL/2019 /DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 1 11 1 1 11 1 - -- - 12 1212 12 SHRI DEVENDRA SHRI DEVENDRA SHRI DEVENDRA SHRI DEVENDRA GOEL, GOEL, GOEL, GOEL, C/O OM PRAKASH RAMESH C/O OM PRAKASH RAMESH C/O OM PRAKASH RAMESH C/O OM PRAKASH RAMESH KUMAR, KUMAR, KUMAR, KUMAR, AKBARPUR MANDI, AKBARPUR MANDI, AKBARPUR MANDI, AKBARPUR MANDI, GANJ STREET, GANJ STREET, GANJ STREET, GANJ STREET, SAMBHAL SAMBHAL SAMBHAL SAMBHAL 244 302. 244 302. 244 302. 244 302. PAN : AKPPK5008F. PAN : AKPPK5008F. PAN : AKPPK5008F. PAN : AKPPK5008F. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -1(5), 1(5), 1(5), 1(5), SAMBHAL. SAMBHAL. SAMBHAL. SAMBHAL. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SATISH SINGLA, ADVOCATE. RESPONDENT BY : SHRI JA GDISH SINGH, SENIOR DR. DATE OF HEARING : 10.07.2020 10.07.2020 10.07.2020 10.07.2020 DATE OF PRONOUNCEMENT : 10 1010 10.07 .07.07 .07.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2011-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MORAD ABAD DATED 28 TH AUGUST, 2019. 2. THE ASSESSEE, VIDE EMAIL DATED 26 TH JUNE, 2020, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE V IVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER S ECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. ITA-8376/DEL/2019 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 10 TH JULY, 2020. SD/- SD/- ( (( ( SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI DEVENDRA GOEL, SHRI DEVENDRA GOEL, SHRI DEVENDRA GOEL, SHRI DEVENDRA GOEL, C/O OM PRAKASH RAMESH KUMAR, C/O OM PRAKASH RAMESH KUMAR, C/O OM PRAKASH RAMESH KUMAR, C/O OM PRAKASH RAMESH KUMAR, AKBARPUR MANDI, GANJ STREET, SAMBHAL AKBARPUR MANDI, GANJ STREET, SAMBHAL AKBARPUR MANDI, GANJ STREET, SAMBHAL AKBARPUR MANDI, GANJ STREET, SAMBHAL 244 302. 244 302. 244 302. 244 302. 2. RESPONDENT : INCOM INCOM INCOM INCOME TAX OFFICER, WARD E TAX OFFICER, WARD E TAX OFFICER, WARD E TAX OFFICER, WARD- -- -1(5), SAMBHAL. 1(5), SAMBHAL. 1(5), SAMBHAL. 1(5), SAMBHAL. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR